DK-Elektriciteit: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DK-Elektriciteit
Largest movements
- Tangible fixed assets -€24,424
down €24,424 (-25.5%), from €95,656 to €71,233
of which Furniture and vehicles: -€21,639
- Receivables within one year +€22,838
up €22,838 (+40.6%), from €56,258 to €79,096
of which Trade receivables: +€17,745
- Cash -€2,049
down €2,049 (-8.6%), from €23,794 to €21,745
mainly Debts after one year (-€29,300) and Receivables within one year (-€22,838)
- Debts after one year -€29,300
down €29,300 (-78.4%), from €37,352 to €8,052
- Profit (loss) carried forward +€19,076
up €19,076 (+200,593%), from €10 to €19,086
- Trade debts +€10,779
up €10,779 (+115%), from €9,412 to €20,191
- Tax, wage and social debts -€2,941
down €2,941 (-51.5%), from €5,709 to €2,768
of which Taxes: -€2,941
- Current portion of long-term debt -€2,170
down €2,170 (-12.7%), from €17,050 to €14,880
- Gross operating margin +€9,495
up €9,495 (+15.6%), from €60,812 to €70,307
- Depreciation +€6,500
up €6,500 (+31.0%), from €20,991 to €27,491
- Taxes -€3,134
down €3,134 (-26.1%), from €12,000 to €8,866
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €178,615 | €174,477 | -€4,138 | -2.3% |
| Fixed assets | 21/28 | €95,656 | €71,233 | -€24,424 | -25.5% |
| Tangible fixed assets | 22/27 | €95,656 | €71,233 | -€24,424 | -25.5% |
| Land and buildings | 22 | €1,458 | €716 | -€742 | -50.9% |
| Plant, machinery and equipment | 23 | €10,020 | €7,978 | -€2,043 | -20.4% |
| Furniture and vehicles | 24 | €84,178 | €62,539 | -€21,639 | -25.7% |
| Current assets | 29/58 | €82,958 | €103,244 | +€20,286 | +24.5% |
| Amounts receivable within one year | 40/41 | €56,258 | €79,096 | +€22,838 | +40.6% |
| Trade receivables | 40 | €52,337 | €70,082 | +€17,745 | +33.9% |
| Other amounts receivable | 41 | €3,922 | €9,014 | +€5,093 | +130% |
| Cash at bank and in hand | 54/58 | €23,794 | €21,745 | -€2,049 | -8.6% |
| Deferred charges and accrued income | 490/1 | €2,906 | €2,403 | -€503 | -17.3% |
| Total equity and liabilities | 10/49 | €178,615 | €174,477 | -€4,138 | -2.3% |
| Equity | 10/15 | €102,510 | €121,586 | +€19,076 | +18.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €92,500 | €92,500 | = | 0.0% |
| Distributable reserves | 133 | €92,500 | €92,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10 | €19,086 | +€19,076 | +200,593% |
| Amounts payable | 17/49 | €76,105 | €52,891 | -€23,214 | -30.5% |
| Amounts payable after more than one year | 17 | €37,352 | €8,052 | -€29,300 | -78.4% |
| Financial debts | 170/4 | €37,352 | €8,052 | -€29,300 | -78.4% |
| Amounts payable within one year | 42/48 | €38,753 | €44,839 | +€6,085 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | €17,050 | €14,880 | -€2,170 | -12.7% |
| Trade debts | 44 | €9,412 | €20,191 | +€10,779 | +115% |
| Suppliers | 440/4 | €9,412 | €20,191 | +€10,779 | +115% |
| Taxes, remuneration and social security | 45 | €5,709 | €2,768 | -€2,941 | -51.5% |
| Taxes | 450/3 | €3,959 | €1,018 | -€2,941 | -74.3% |
| Remuneration and social security | 454/9 | €1,750 | €1,750 | = | 0.0% |
| Other amounts payable | 47/48 | €6,582 | €7,000 | +€418 | +6.3% |
| Non-recurring operating income | 76A | €4,131 | €0 | -€4,131 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,991 | €27,491 | +€6,500 | +31.0% |
| Other operating charges | 640/8 | €1,609 | €1,223 | -€386 | -24.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €60,812 | €70,307 | +€9,495 | +15.6% |
| Operating profit (loss) | 9901 | €38,213 | €41,594 | +€3,381 | +8.8% |
| Financial income | 75/76B | €216 | €120 | -€96 | -44.6% |
| Recurring financial income | 75 | €216 | €120 | -€96 | -44.6% |
| Financial charges | 65/66B | €1,398 | €1,477 | +€79 | +5.7% |
| Recurring financial charges | 65 | €1,398 | €1,477 | +€79 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €37,030 | €40,236 | +€3,206 | +8.7% |
| Income taxes | 67/77 | €12,000 | €8,866 | -€3,134 | -26.1% |
| Profit (loss) for the period | 9904 | €25,030 | €31,370 | +€6,340 | +25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,030 | €31,370 | +€6,340 | +25.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.